(1) This Act may be called the Tripura Amusements Tax Act,
1973.
(2) It extends to the whole of Tripura.
(3) It shall come into force on the first day of April, 1973.
CHAPTER- II Entertainment Tax
2. In this chapter, unless the context otherwise requires,---
(a) "admission" includes admission as spectator as one of an audience, and admission for the purpose of amusement by taking part in an entertainment ;
(b) "admission to an entertainment" includes admission to any place in which the entertainment is held ;
(c) "agriculture" includes horticulture and livestock breeding ;
(d) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ;
Short title, extent and commencement.
Definitions.
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(e) "entertainments tax" means a tax levied under section 3 ;
(f) "live-stock" includes animals of every description ;
(g) "notification" means a notification published in the Official Gazette ;
(h) "payment for admission" includes any payment made by a person who having been admitted to one part thereof, for admission to which a payment involving a tax or a higher rate of tax is required and any payment for seats or other accommodation in a place of entertainment ;
(i) "proprietor" in relation to any entertainment includes any person responsible for the management thereof ;
(j) "show tax" means a tax levied under section 5 ; and
(k) "society" includes a company, institution, club or other association of persons by whatever name called.